For employees
Home-office allowance 2026
For each day you mainly work at home and do not go to your regular workplace, you can deduct €6, at most €1,260 (210 days) a year.
Home-office allowanceValues 2026
Result
Home-office allowance per year–
Maximum number of days–
Explanation
The allowance counts as a work-related expense and only has an effect once all such expenses exceed the employee lump sum of €1,230. For the same day you generally cannot also claim the commuter allowance.
Note: an indication, not legal or tax advice
This calculation is based on the general statutory rules and the values published for 2026. It is not legal, tax or payroll advice. Collective agreements, employment contracts and works agreements may provide more favourable rules.
Sources and values used
| Item | Value | Source |
|---|---|---|
| Daily allowance | €6 | EStG, § 4 Abs. 5 Satz 1 Nr. 6c (Homeoffice-Pauschale) (in German) |
| Maximum | €1,260 a year | EStG, § 4 Abs. 5 Satz 1 Nr. 6c (Homeoffice-Pauschale) (in German) |
| Employee lump sum | €1,230 | EStG, § 9a (Arbeitnehmer-Pauschbetrag) (in German) |
Sources checked on 15 October 2026.